Application of VAT provisions on the charging of electric vehicles

• The circular provides clarifications on the application of VAT provisions on the charging of electric vehicles.
• The circular states that the charging of electric vehicles is considered a supply of electricity for VAT purposes and is subject to a 6% VAT rate.
• The same 6% VAT rate applies when the operator of charging infrastructure delivers electricity and related services to the electric mobility service provider, who in turn supplies the electricity to the customer-driver of the electric vehicle.
• The circular applies to operators of charging infrastructure, electric mobility service providers, and users of electric vehicles.
• The circular clarifies that the charging is the main element of the transaction, and the additional services provided are ancillary to the charging.
• The circular refers to EU guidelines that define the charging process as a single supply of goods and services.
• The circular cites EU case law that states that a transaction should be considered as a single supply when the additional services are inseparable from the main supply.
• The circular emphasizes that the VAT rate of 6% applies regardless of the pricing method used (per kWh, per session, etc.).

Source: taxheaven.gr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.